Bundilla Beef resource | 29 June 2026

Flowers: What Evidence Do I Need for a Primary Production Land Tax Exemption?

A practical guide to flower production, propagation and sales records for a NSW primary production land tax file.

Quick answer

Flower evidence should show propagation or cultivation for sale, not simply ornamental gardens. Strong records include bed or greenhouse maps, seed/bulb/cutting source, propagation records, planting dates, crop care, harvest logs, bunch counts, cool-room or packing records and sales.

Revenue NSW specifically refers to propagation of flowers and also recognises cultivation for sale. The evidence should make clear which activity applies and show that the flowers are produced for sale rather than display or private use.

Flower focus: prove the commercial crop. Distinguish cut flowers, potted flowering plants, foliage and display gardens in the map and records.

Evidence to collect

Evidence	What it should show
Production map	Rows, beds, greenhouse benches, propagation area, irrigation, cool room, packing area and display/non-production areas.
Source and propagation records	Seeds, bulbs, tubers, plugs, cuttings, mother stock, batch number, sowing/striking date and supplier.
Crop diary	Planting, pinching, staking, netting, fertiliser, irrigation, pest/disease monitoring and weather events.
Harvest records	Harvest date, variety, stem count, bunch count, grade, losses and destination.
Sales records	Florist orders, market invoices, farm-gate sales, subscriptions, event supply, delivery dockets and bank receipts.

Biosecurity and quality detail

Cut flowers and foliage can carry biosecurity risk, especially where stock or plant material moves between regions or from overseas. Keep supplier documents, plant health certificates if relevant, pest monitoring notes and treatment records. These records also help show a professional production system.

Where flowers are grown for events or pre-orders, keep the order trail with the crop record so the sale purpose is clear before harvest.

Weak points to avoid

Weak evidence	Stronger evidence
Photos of a garden in bloom.	Photos of production rows, batch labels, harvest, bunching and dispatch.
Flowers sold occasionally with no crop plan.	Season plan, propagation records, harvest logs and customer orders.
Display beds are mixed with production beds.	Map and stock records separating ornamental display from commercial crop areas.
Imported or bought-in flowers are mixed with property-grown flowers.	Separate bought-in resale records from flowers propagated or cultivated on the property.

Action checklist

Map each bed or greenhouse bench and assign crop or variety names.
Keep source records for seed, bulbs, tubers, plugs and cuttings.
Photograph planting, growing, harvest, bunching and delivery stages.
Record stem counts, bunch counts and sale destination for each harvest.
Separate private garden flowers from production flowers in records and photos.

How Bundilla Beef can help

Bundilla Beef can help assess flower production suitability, design bed maps and batch records, and assemble a review-ready evidence pack. That can help demonstrate actual primary production use where the property facts support the position.

Disclaimer: Bundilla Beef does not provide tax, legal or financial advice and does not guarantee a land tax exemption. Landowners should obtain advice from their accountant, lawyer or tax adviser before relying on any land tax position.

Source notes

This resource was prepared using official and relevant industry sources checked on 29 June 2026. Source links should be checked periodically for changes.